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Results: 1-10 of 110

Regulatory amendments to tax free investments
  • Cliffe Dekker Hofmeyr
  • South Africa
  • April 7 2017

On 31 March 2017, Government Gazette (GG) 40758 was published, in terms of which the regulations relating to the requirements for Tax Free Investments


Securities lending tax implications arising from the taking of cash collateral
  • ENSafrica
  • South Africa
  • October 24 2013

South African residents are taxed on their worldwide income. In particular, the Income Tax Act includes in "gross income" any amount received or


South Africa’s developing financial markets regulation analysed
  • ENSafrica
  • South Africa
  • February 12 2013

South Africa has the largest and most developed economy in sub-Saharan Africa, and boasts well-regulated, sophisticated and relatively liquid


Cash versus in specie dividends
  • ENSafrica
  • South Africa
  • May 25 2012

With the introduction of the new dividends tax on 1 April 2012, the distinction between cash dividends and dividends in specie requires consideration


VAT judgment on imported services
  • ENSafrica
  • South Africa
  • October 14 2011

In a recent case, XYZ Co v The Commissioner for the South African Revenue Service (VAT 382), the Tax Court held that advisory services acquired from a foreign supplier in relation to an offer which unit holders in XYZ Co had received to eliminate their interests in the company, do not comprise imported services for Value-Added Tax (“VAT”) purposes


National treasury suspends intra-group relief contained in Section 45 of the Act
  • ENSafrica
  • South Africa
  • July 4 2011

On Thursday, 2 June 2011, National Treasury released the Draft Taxation Laws Amendment Bill, 2011 (“DTLAB”), Explanatory Memorandum on the DTLAB 2011, Draft Taxation Laws Second Amendment Bill, 2011 (“DTLSAB”), as well as a Media Statement on the DTLABs 2011


Tie between dividends and loans a tax issue
  • ENSafrica
  • South Africa
  • March 15 2011

An often misunderstood aspect of tax law is the relationship between a company borrowing funds and declaring dividends


VAT exemption on temporary imports
  • ENSafrica
  • South Africa
  • March 15 2011

When goods are temporarily imported into South Africa for processing, repair, reconditioning or cleaning, and which are then subsequently exported, such goods qualify for an exemption from Value-Added Tax ("VAT"


Declaration of dividends and the deductibility of interest
  • ENSafrica
  • South Africa
  • March 9 2011

An often misunderstood aspect of tax law is the relationship between a company borrowing funds and declaring dividends


The perils of share incentive schemes for employers
  • ENSafrica
  • South Africa
  • February 24 2011

A lot of focus has been placed on the tax implications that flow from an employee's participation in share incentive schemes